Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 6 - Local Taxes > Chapter 75 - Municipal Sales and Use Taxes > Subchapter 4 - Temporary Tax for Acquisition, Construction, or Improvement of Parks > § 26-75-401 - Authority supplemental.

§ 26-75-401 - Authority supplemental.

26-75-401. Authority supplemental.

The authority granted in this subchapter to cities and towns to levy a gross receipts and compensating tax shall be supplemental and in addition to any other authority of cities and towns to levy gross receipts and compensating taxes.